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# A Sample Chart of Accounts

A "typical" chart of accounts is shown below. Each account is of a given account type. This example is a combination of some typical business and personal accounts.

- Assets

  - Cash On Hand

    - Checking account

    - Money Market Account

    - Certificate of Deposit

  - Fixed Assets

    - Furniture

    - Computers

    - Jewelry, Collectibles

    - Tools, Machinery

  - Investments

    - Stocks

    - Bonds

    - Mutual Funds

    - Real Estate

- Liabilities

  - Taxes

    - Federal Income Tax

    - Social Security

    - Medicare

    - FUTA

    - State Income Tax

  - Accounts Payable

    - MasterCard

    - Visa

    - American Express

    - Diner's Club

  - Loans

    - Debentures

    - School Loan

    - Uncle Harry's Tide-me-over

- Equity

  - Retained Earnings

  - Current Year Earnings

  - Historical Adjustments

- Income

  - Interest Income

    - Bank Account Interest

    - Certificate of Deposit

    - Bond Interest

  - Dividends

    - Stock

    - Mutual Fund

  - Consulting

    - ABC Design

    - PQR Infomatics

  - Salary

    - My Day Job

  - Commissions

    - Royalties

- Expenses

  - Rent and Utilities

    - Rent

    - Rent Late Fees

    - Electricity

    - Gas

    - Phone

    - Internet

    - Cable TV

  - Office Expenses

    - Accounting

    - Legal

    - Software

    - Postage

    - Bank Charges

    - Credit Card Charges

    - Toner, Paper, Paper Clips

  - Auto Expenses

    - Gas

    - Insurance

    - Repair

    - Rental

  - Taxes

    - Social Security

    - Unemployment

    - IRS penalties

  - Wages and Salaries

    - Consulting

    - Wages

    - Health Insurance

  - Travel

    - Air

    - Hotel

    - Meals

    - Auto

  - Marketing

    - Advertising

    - Trade Shows

    - Give Aways

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